Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Reopening of assessment u/s 147 – the subsidy was treated as a capital receipt in Section 263 proceedings for the AY 2003-2004 was within the knowledge of the department - notice issued u/s 148 set aside - HC